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Costs in internal-revenue suits upon information from other than collector, etc.

SEC. 969. When a suit for the recovery of any penalty or forfeiture accruing under any law providing internal revenue is brought upon information received from any person other than a collector, deputy collector, or inspector of internal revenue, the United States shall not be subject to any costs of suit.

Similar provision in section 3214, p. 100. Costs when several actions are brought which might be joined in one. (Ø Ø 977, 980.)

Costs when paid by defendant.

SEC. 974. When judgment is rendered against the defendant in a prosecution for any fine or forfeiture incurred under a statute of the United States, he shall be subject to the payment of costs; and on every conviction for any other offense not capital, the court may in its discretion award that the defendant shall pay the costs of the prosecution.

The word defendant held to include a claimant in an action in rem for forfeiture. (United States v. Seven Barrels Distilled Oil, 8 Int. Rev. Rec., 162.)

Laws of the States, rules of decision.

SEC. 721. The laws of the several States, except where the Constitution, treaties, or statutes of the United States otherwise require or provide, shall be regarded as rules of decision in trials at common law, in the courts of the United States, in cases where they apply.

The above provision is not applicable to proceedings in equity, or in admiralty, or to criminal offenses against the United States. (Bucher v. Cheshire Railroad Company, 125 U. S., 555.)

The courts of the United States are governed by the rules of the common law, because the common law is in force in the State or Territory where the cause of action arose or is to be enforced, and not because the common law bas been adopted by the United States, or has under the laws of the United States any binding force, except as being the law of some State, Territory, or District. (United States r. Garlinghouse et al., 11 Int. Rev. Rec., 11.)

Federal courts are bound to follow the decisions of the State courts construing their own constitution or statutes. (Mooney v. Humphrey, 28 Int. Rev. Rec., 343.)

How far decisions of highest courts of a State on State laws are binding on Supreme Court of United States. (Burgess v. Seligman, 107 U. S., 20.)

The limitation laws of the State in which the suit is brought do not furnish the rule for determining whether the action is brought in time. (Arnson r. Murphy, 109 U. S., 238.)

See section 858, p. 362, as to laws of the State being rules of decision as to competency of witnesses.

Practice conforms to forms and modes of proceeding in State courts.

SEC, 914. The practice, pleadings, and forms and modes of proceeding in civil causes, other than equity and admiralty causes, in the circuit and district courts, shall conform, as near as may be, to the practice, pleadings, and forms and modes of proceeding existing at the time in like causes in the courts of record of the State within which such circuit or district courts are held, any rule of court to the contrary notwithstanding.

Sage v. Tauszky (24 Int. Rev. Rec., 12).
In re Secretary of Treasury (45 Fed. Rep., 396).
United States v. Collins (18 Int. Rev. Rec., 69).
Nudd v. Burrows (91 U. S., 441).

Proceedings on execution governed by State laws. SEC. 916. The party recovering a judgment in any common-law cause in

any circuit or district court, shall be entitled to similar remedies upon the same, by execution or otherwise, to reach the property of the judgment debtor, as are now provided in like causes by the laws of the State in which such court is held, or by any such laws hereafter enacted, which may be adopted by general rules of such circuit or district court; and such courts may, from time to time, by general rules, adopt such State laws as may hereafter be in force in such State in relation to remedies upon judgments, as aforesaid, by execution or otherwise.

Collection of judgments for fines and penalties ( 1041). (Case of Louis Teuscher, 23 Int. Rev. Rec., 202.) Poor convicts law (Ø 1042).

State exemption laws govern. (Fink v. O'Neil, 106 U. S. (16 Otto), 272; 28 Int. Rev. Rec., 405.)

Judgment can not be opened at a term subsequent to that at which it was entered. (Bronson v. Schulten, 104 U. S. (14 Otto), 410; 28 Int. Rev. Rec., 231.)

If plaintiff and defendant agree, judgmont may be set aside at a later subsequent term. (Seat, administrator, v. United States, 18 Ct. Clms., 468.)

Not lawful to employ any part of the United States Army as a posse comitatus. (Act June 18, 1878 (20 Stat., 152); 16 Op. Atty. Gen., 162.)

Redemption of lands sold under execution, local laws govern. (Brine v. Hartford Fire Insurance Company, 96 U. S., 627; 24 Int. Rev. Rec., 243.)

The United States circuit court, southern district of New York, made an order for the examination of Robert Boyd to discover whether he had property to satisfy judgment of the court. Boyd refused to testify, and was imprisoned for contempt of court. The Supreme Court was petitioned for a writ of habeas corpus and certiorari. The circuit court was sustained in proceedings in the matter in accordance with the laws of the State of New York, under section 916. (Ex parte Boyd, 28 Int. Rev. Rec., 232; 105 U. S., 647.)

Proceedings of marshal upon execution. (Sowles v. Witters, 46 Fed. Rep., 497.)

Executions in favor of United States to run in every State and Territory.

SEC. 986. All writs of execution upon judgments obtained for the use of the United States, in any court thereof, in one State, may run and be executed in any other State or in any Territory, but shall be issued from, and made returnable to, the court wherein the judgment was obtained.

Judgment records and liens of judgments. AN ACT To regulate the liens of judgments and decrees of the courts of the United

States. SEO. 1, act of August 1, 1888 (25 Stat., 357) as amended by act of March 2, 1895 ( 28 Stat., 814). That judgments and decrees rendered in a circuit or district court of the United States within any State, shall be liens on property throughout such State in the same manner and to the same extent and under the same conditions only as if such judgments and decrees had been rendered by a court of general jurisdiction of such State: Provided, That whenever the laws of any State require a judgment or decree of a State court to be registered, recorded, docketed, indexed, or any other thing to be done, in a particular manner, or in a certain office or county, or parish in the State of Louisiana before a lien shall attach, this act shall be applicable therein whenever and only whenever the laws of such State shall authorize the judgments and decrees of the United States courts to be registered, recorded, docketed, indexed, or otherwise conformed to the rules and requirements relating to the judgments and decrees of the courts of the State.

SEC. 2. That the clerks of the several courts of the United States shall prepare and keep in their respective offices complete and convenient indices and cross-indices of the judgment records of said courts, and such indices and records shall at all times be open to the inspection and examination of the public.

SEC. 3. That nothing herein shall be construed to require the docketing of a judgment or decree of the United States court, or the filing of a transcript thereof, in any State office within the same county or the same parish in the State of Louisiana in which the judgment or decree is rendered, in order that such judgment or decree may be a lien on any property within such county, if the clerk of the United States court be required by law to have a permanent office and a judgment record open at all times for public inspection in such county or parish.

United States not required to file lien under State laws. (United States v. Snyder et al., 39 Int. Rev. Rec., 189.)


SEC. 963. Upon all bonds, on which suits are brought for the recovery of duties, interest shall be allowed, at the rate of six per centum a year, from the time when said bonds became due.

SEC. 966. Interest shall be allowed on all judgments in civil causes, recovered in a circuit or district court, and may be levied by the mar: shal under process of execution issued thereon, in all cases where, by the law of the State in which such court is held, interest may be levied under process of execution on judgments recovered in the courts of such State, and it shall be calculated from the date of the judgment, at such rate as is allowed by law on judgments recovered in the courts of such State.

An act of Congress giving interest on judgments does not include the Gov. ernment unless expressly named or so intended by clear inference. (First Comptroller's Opinion in Stephani's Case, 26 Int. Rev. Rec., 313, and cases there cited; United States ex rel. v. John Sherman, Secretary of the Treasury, 98 U.S.,567; 25 Int. Rev. Rec., 198.)

Interest on taxes. (See under 9 3185, p. 89, and 3214, p. 100.)
Interest on claims against United States. (Seo under 3220, p. 103.)

Interest in suits against officers upon adjustment of accounts. (See 3624, p. 380.)

Interest on judgments in Court of Claims. (See j$ 1090, 1091.)

Interest only from commencement of the suit when there bas been unreasonable delay in prosecuting the claims (Sanborn r. United States, 135 U. S., 271; 36 Int. Rev. Rec., 142. Wightman v. United States, 23 Ct. Clms., 148.)

Writs of error and appeals to Supreme Court. SEC. 699. A writ of error may be allowed to review any final judgment at law, and an appeal shall be allowed from any final decree in equity hereinafter mentioned, without regard to the sum or value in dispute.


Second. Any final judgment of a circuit court, or of any district court acting as a circuit court, in any civil action brought by the United States for the enforcement of any revenue law thereof.

Third. Any final judgment of a circuit court, or of any district court acting as a circuit court, in any civil action against any officer of the revenue for any act done by him in the performance of his official duty, or for the recovery of any money exacted by or paid to him which shali have been paid into the Treasury.


Supreme Court has jurisdiction in an action to enforce a revenue law without regard to amount. (Pettigrew v. United States, 97 U. S., 385; 24 Int. Rev. Rec., 380.)

An act to provide for writs of error or appeals to the Supreme Court of the United States in all cases involving the question of the jurisdiction of the court below. (Act of February 25, 1889, (25 Stat., 693.)

Circuit courts of appeals. AN ACT To establish circuit courts of appeals and to define and regulate in certain cases the jurisdiction of the courts of the United States, and for other purposes.

No appeal allowed from district to circuit courts---Appeals to Supreme Court. SEC. 4. Act March 3, 1891 (26 Stat., 827.) That no appeal, whether by writ of error or otherwise, shall hereafter be taken or allowed from any district court to the existing circuit courts, and no appellate jurisdiction shall hereafter be exercised or allowed by said existing circuit courts, but all appeals by writ of error or otherwise, from said district courts shall only be subject to review in the Supreme Court of the United States or in the circuit court of appeals hereby established, as is hereinafter provided, and the review, by appeal, by writ of error, or otherwise, from the existing circuit courts shall be had only in the Supreme Court of the United States or in the circuit court of appeals hereby established according to the provisions of this act regulating the same.

SEC. 5. Act of March 3, 1891 (26 Stat., 826.) That appeals or writs of error may be taken from the district courts or from the existing circuit courts direct to the Supreme Court in the following cases:

In any case in which the jurisdiction of the court is in issue; in such cases the question of jurisdiction alone shall be certified to the Supreme Court from the court below for decision.

From the final sentences and decrees in prize causes.
In cases of conviction of a capital or otherwise infamous crime.



In re Claasen (140 U. S., 200). In any case that involves the construction or application of the Constitution of the United States.

In any case in which the constitutionality of any law of the United States, or the validity or construction of any treaty made under its authority, is drawn in question.

In any case in which the constitution or law of a State is claimed to be in contravention of the Constitution of the United States.

Section 6 provides that the judgment of the Circuit Courts of Appeals shall be final in all cases arising * "under the revenge laws"

but the Circuit Court of Appeals at any time may certify to the Supreme Court of the United States any questions or propositions of law concerning which it desires the instruction of that court. (Railway Co. v. Pope, 74 Fed. Rep., 1; United States v. Union Pac. Ry. Co., 168 U, S., 505.)

Primary object of this act. (American Construction Company v. Jacksonville Railway Company, 148 U. S., 372.)

Amendments to the act establishing the circuit court of appeals, with anno. tation of decisions. (90 Fed. Rep., introduction.)

Act of February 18, 1895 (28 Stat., 666), to amend the act to establish circuit courts of appeals.

Act of February 9, 1893 (27 Stat., 434), establishing a court of appeals for the District of Columbia.

In none of the provisions of the act establishing the Circuit Courts of Appeals, defining the appellate jurisdiction, either of the Supreme Court or of the Circuit Courts of Appeals, is there any indication of an intention to confer upon the United States the right to take up a criminal case of any grade after judgment below in favor of the defendant. (United States v8. Sanges, 144 U.

S., 323,1 SEC. 1008. No judgment, decree or order of a circuit or district court, in any civil action, at law or in equity, shall be reviewed in the Supreme Court, on writ of error or appeal, unless the writ of error is brought,

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or the appeal is taken within two years after the entry of such judg ment, decree or order:

Provided, That where a party entitled to prosecute a writ of error, or to take an appeal is an infant, insane person or imprisoned, such writ of error may be prosecuted, or such appeal may be taken, within two years after the judgment, decree, or order, exclusive of the term of such disability.

Appeals from Court of Claims to Supreme Court. SEC. 708. All appeals from the Court of Claims shall be taken within ninety days after the judgment is rendered, and shall be allowed under such regulations as the Supreme Court may direct.

A judgment of the Court of Claims from which no appeal is taken is just as conclusive as a decision of the Supreme Court. (United States v. O'Grady, 22 Wall., 641.)

No bond required of United States, etc. SEC. 1001. Whenever a writ of error, appeal or other process in law, admiralty, or equity, issues from or is brought up to the Supreme Court, or a circuit court, either by the United States or by direction of any Department of the Government, no bond, obligation, or security shall be required from the United States, or from any party acting under the direction aforesaid, either to prosecute said suit, or to answer in damages or costs. In case of an adverse decision, such costs as by law are taxable against the United States, or against the party acting by direction as aforesaid, shall be paid out of the contingent fund of the Department under whose directions the proceedings were instituted.

The United States, when a plaintiff in a civil action, is entitled to the writ of attachment, and is relieved by section 1001 from giving the usual undertaking in such cases. (United States r. Ottman, 23 Int. Rev. Rec., 294).

Certificate of probable cause. SEC. 970. When, in any prosecution commenced on account of the seizure of any vessel, goods, wares, or merchandise, made by any collector or other officer, under any act of Congress authorizing such seizure, judgment is rendered for the claimant, but it appears to the court that there was reasonable cause of seizure, the court shall cause a proper certificate thereof to be entered, and the claimant shall not, in such case, be entitled to costs, nor shall the person who made the seizure, nor the prosecutor, be liable to suit or judgment on account of such suit or prosecution: Provided, That the vessel, goods, wares, or merchandise be, after judgment, forth with returned to such claimant or his agent.

The decision of the court below refusing certificate of probable cause not
reviewable by circuit or Supreme Court. (United States . Abattoir Place, 106
U. S., 160.)
See section 989, p. 371.

Statute of limitations. SEC. 1044, amended by act of April 13, 1876 (19 Stat., 32). No person shall be prosecuted, tried or punished for any offense, not capital, except as provided in section one thousand and forty-six, unless the indictment is found, or the information is instituted within three years next after such offense shall have been committed.

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